Item 10 Appendix 2
West Dunbartonshire Council · 30 August 2023
Back to West Dunbartonshire Council — 30 August 2023 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2022/23 SUMMARY PERIOD END DATE 31 March 2023 Revised Budget Actual Spend Annual RAG Status Net Variance attributable to covid* Underlying Variance excluding covid £000 £000 £000 % £000 £000 Resources 5,580 5,796 216 4% 0 216 Regulatory and Regeneration 2,734 2,894 160 6% 0 160 People & Technology 7,137 7,001 (135) -2% 0 (135) Citizens, Culture and Facilities 17,193 17,539 345 2% 102 244 Education, Learning and Attainment 112,862 110,532 (2,330) -2% 238 (2,568) Roads and Neighbourhood 15,195 17,814 2,619 17% 0 2,619 5,445 5,324 (121) -2% 147 (268) Supply, Distribution and Property (1,082) (78) 1,004 -93% 47 956 Miscellaneous Services 6,820 10,221 3,402 50% 517 2,885 Loan Charges 9,434 9,944 510 5% 0 510 Capital Receipts used to fund Loan Charges (2,800) 0 2,800 -100% 0 2,800 Requisition (VJB) 765 779 14 2% 0 14 Requisition (SPT) 1,632 1,405 (227) -14% 0 (227) Requisition (HSCP) 81,759 83,178 1,419 2% 0 1,419 Non GAE Allocation (7,328) (7,331) (3) 0% 0 (3) Vacancy Freeze 1,257 0 (1,257) -100% 0 (1,257) Contingency Fund 0 0 0 0% 0 0 Total Expenditure 256,603 265,017 8,415 3.28% 1,051 7,364 Council Tax (38,126) (39,063) (937) 2% 0 (937) Revenue Support Grant/ NDR (211,103) (211,103) 0 0% 0 0 (2,195) (2,195) 0 0% 0 0 Covid Funding (specific and earmarked from 2021/22) (2,394) (2,394) 0 0% 0 0 Required use of available unearmarked covid funds (1,051) (1,051) 0 0% 0 0 Capital Receipts used to fund Transformation (700) (702) (2) 0% 0 (2) Use of Reserves (1,034) (1,034) 0 0% 0 0 Total Resources (256,603) (257,542) (939) 0% 0 (939) Net Expenditure 0 7,476 7,476 3% 1,051 6,425 Department Summary Variance Housing and Employability Use of Service Concessionary Benefit to fund payaward
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2022/23 RESOURCES SUMMARY PERIOD END DATE 31 March 2023 Revised Budget Actual Spend Annual RAG Status Net Variance attributable to covid Underlying Variance excluding covid £000 £000 £000 % £000 £000 112 98 (14) -13% 0 (14) 1,431 1,421 (10) -1% 0 (10) (341) (214) 127 -37% 0 127 2,176 2,258 82 4% 0 82 309 312 4 1% 0 4 17 (87) (104) -612% 0 (104) (798) (645) 153 -19% 0 153 Central Administration Support 2,675 2,653 (22) -1% 0 (22) 5,580 5,796 216 4% 0 216Total Net Expenditure Finance Cost of Collection of Council Tax Cost of Collection of Rates Rent Rebates & Allowances Variance Service Summary Service / Subjective Summary Finance Business Centre Audit Revenues & Benefits
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2022/23 REGULATORY AND REGENERATION SUMMARY PERIOD END DATE 31 March 2023 Revised Budget Actual Spend Annual RAG Status Net Variance attributable to covid Underlying Variance excluding covid £000 £000 £000 % £000 £000 771 805 34 0 0 34 659 697 38 0 0 38 (114) (158) (45) 0 0 (45) 766 731 (35) (0) 0 (35) 394 569 175 0 0 175 Economic Development 257 250 (7) (0) 0 (7) 2,734 2,894 160 0 0 160 Democratic and Registration Service Legal Services Licensing Environmental Health Planning Variance Total Net Expenditure Service / Subjective Summary Service Summary
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2022/23 PEOPLE AND TECHNOLOGY PERIOD END DATE 31 March 2023 Revised Budget Actual Spend Annual RAG Status Net Variance attributable to covid Underlying Variance excluding covid £000 £000 £000 % £000 £000 762 776 14 2% 0 14 1,297 1,250 (47) -4% 0 (47) 4,571 4,438 (133) -3% 0 (133) 506 537 31 6% 0 31 7,137 7,001 (135) -2% 0 (135) Variance Total Net Expenditure Transactional Services Change Support Information Services Human Resources (including risk) Service / Subjective Summary Service Summary
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2022/23 CITIZENS, CULTURE AND FACILITIES PERIOD END DATE 31 March 2023 Revised Budget Actual Spend Annual RAG Status Net Variance attributable to covid Underlying Variance excluding covid £000 £000 £000 % £000 £000 279 275 (4) -1% 0 (4) 1,357 1,457 99 7% 79 20 306 266 (40) -13% 0 (40) Clydebank Town Hall 342 310 (32) -9% 23 (55) Libraries 1,811 1,844 33 2% 0 33 Arts and Heritage 346 318 (28) -8% 0 (28) Catering Services 4,793 4,713 (80) -2% 0 (80) Building Cleaning 1,860 1,861 1 0% 0 1 Building Cleaning PPP (275) (240) 35 -13% 0 35 Facilities Assistants 2,246 2,264 18 1% 0 18 Facilities Management 398 326 (72) -18% 0 (72) Leisure Management 3,642 3,994 353 10% 0 353 Events 89 151 62 70% 0 62 17,193 17,539 345 2% 102 244 Variance Total Net Expenditure Citizen Services Service / Subjective Summary Service Summary Communications & Marketing Performance & Strategy
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2022/23 EDUCATION, LEARNING AND ATTAINMENT PERIOD END DATE 31 March 2023 Revised Budget Actual Spend Annual RAG Status Net Variance attributable to covid Underlying Variance excluding covid £000 £000 £000 % £000 £000 Primary Schools 32,631 31,610 (1,021) -3% 0 (1,021) Secondary Schools 32,426 31,225 (1,201) -4% 0 (1,201) Specialist Educational Provision 17,504 18,107 603 3% 238 365 Psychological Services 591 569 (22) -4% 0 (22) Sport Development / Active Schools 627 627 0 0% 0 0 Early Education 8,897 8,842 (55) -1% 0 (55) PPP 15,407 15,477 70 0% 0 70 Creative Arts 652 639 (13) -2% 0 (13) Curriculum for Excellence 191 191 0 0% 0 0 Central Admin 1,053 973 (81) -8% 0 (81) Workforce CPD 359 249 (110) -31% 0 (110) Performance & Improvement 474 364 (110) -23% 0 (110) Education Development 2,050 1,659 (391) -19% 0 (391) 112,862 110,532 (2,330) -2% 238 (2,568) Variance Service Summary Service / Subjective Summary Total Net Expenditure
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2022/23 ROADS AND NEIGHBOURHOOD PERIOD END DATE 31 March 2023 Revised Budget Actual Spend Annual RAG Status Net Variance attributable to covid Underlying Variance excluding covid £000 £000 £000 % £000 £000 Transport, Fleet & Maintenance Services (518) (191) 327 -63% 0 327 Roads Services 3,055 3,440 385 13% 0 385 Grounds Maintenance & Street Cleaning Client 7,503 7,503 0 0% 0 0 Outdoor Services 192 271 79 41% 0 79 Burial Grounds (193) (178) 15 -8% 0 15 Crematorium (1,026) (847) 179 -17% 0 179 Waste Services 8,165 9,750 1,585 19% 0 1,585 Depots 0 0 0 0% 0 0 Ground Maintenance & Street Cleaning Trading A/c (1,982) (1,934) 48 -2% 0 48 15,195 17,814 2,618 17% 0 2,618 Service / Subjective Summary Service Summary Variance Total Net Expenditure
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2022/23 HOUSING AND EMPLOYABILITY PERIOD END DATE 31 March 2023 Revised Budget Actual Spend Annual RAG Status Net Variance attributable to covid Underlying Variance excluding covid £000 £000 £000 % £000 £000 Working 4 U 3,432 3,126 (306) -9% 0 (306) Communities 1,010 1,007 (3) 0% 0 (3) Homeless Persons 473 826 353 75% 147 206 Private Sector housing 58 44 (14) -24% 0 (14) Anti Social Behaviour 472 321 (151) -32% 0 (151) 5,445 5,324 (121) -2% 147 (268) Variance Total Net Expenditure Service / Subjective Summary Service Summary
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2022/23 SUPPLY, DISTRIBUTION AND PROPERTY PERIOD END DATE 31 March 2023 Revised Budget Actual Spend Annual RAG Status Net Variance attributable to covid Underlying Variance excluding covid £000 £000 £000 % £000 £000 Housing Maintenance Trading A/c (933) (454) 479 -51% 0 479 Housing Asset and Investment 46 0 (46) -100% 0 (46) Corporate Assets and Capital Investment Programme (2,276) (1,824) 451 -20% 37 414 Office Accommodation 1,276 1,257 (19) -1% 10 (29) 362 379 17 5% 0 17 (203) (53) 150 -74% 0 150 Private Sector Housing Grants 79 64 (15) -18% 0 (15) Consultancy Services 567 553 (14) -3% 0 (14) (1,082) (78) 1,004 -93% 47 956 Variance Total Net Expenditure Service / Subjective Summary Service Summary Corporate Asset Maintenance Procurement
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2022/23 MISCELLANEOUS PERIOD END DATE 31 March 2023 Revised Budget Actual Spend Annual RAG Status Net Variance attributable to covid Underlying Variance excluding covid £000 £000 £000 % £000 £000 4,409 7,863 3,454 78% 517 2,937 653 650 (3) 0% 0 13 510 510 0 0% 0 0 1,248 1,198 (50) -4% 0 (67) 6,820 10,221 3,401 50% 517 2,883 Variance Total Net Expenditure Service / Subjective Summary Chief Executive and Chief Officers European Employability Service Summary Sundry Services Members Allowances, etc
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2022/23 ANALYSIS FOR VARIANCES OVER £50,000 YEAR END DATE Total Budget Actual Spend RAG Status £000 £000 £000 % Rent Rebates & Allowances (341) (214) 127 -37% Service Description Main Issues / Reason for Variance Revenues & Benefits 2,176 2,258 82 4% Service Description Main Issues / Reason for Variance Cost of Collection of Rates 17 (87) (104) -612% Service Description Main Issues / Reason for Variance Cost of Collection of Council Tax (798) (645) 153 -19% Service Description Main Issues / Reason for Variance Planning 394 569 175 44% Service Description Main Issues / Reason for Variance Information Services 4,571 4,438 (133) -3% Service Description Main Issues / Reason for Variance Catering Services 4,793 4,713 (80) -2% Service Description Main Issues / Reason for Variance Citizens, Culture and Facilities Catering Services across WDC The favourable variance relates to the delay to the free school meal expansion. The main reason for the adverse variance is that income was lower than budgeted due to cancelled or delayed building projects. People & Technology This Service provides Building & Planning services This service area provides general ICT support to the Council and also supports transformational change and modernisation of working practices through technology Supplies and Services is favourable due to computer licence costs projected to cost less than budgeted. A favourable variance is also anticipated for employee cost, printing lease costs, copy costs and Internal income recharges. Regulatory and Regeneration This service also saw a variance in income from Statutory Additions but for this service there was a shortfall against the budgeted amount. Budget Details Additional income was received from Statutory Additions and other micellaneous income was also higher than budgeted. Variance Analysis Variance Reduction in income from Discretionary Housing Benefits. The service provided by this area deal with benefits, council tax and debt recovery. Resources Rent Rebates & Allowances Higher value of Welfare Grants was paid out diring the year, offset by additional income to cover this. Vacancies were being covered by overtime therefore targeted turnover savings were not fully achieved. In addition a shortfall in funding for the expected pay inflation agreement also contributed to the overall adverse variance. 31 March 2023 This service collects Council tax from local residents. The services also provides support and advice to those residents regarding council tax This service collects Non Domestic Rates from local (and some national) organisations on behalf of Scottish Government
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2022/23 ANALYSIS FOR VARIANCES OVER £50,000 YEAR END DATE Total Budget Actual Spend RAG Status £000 £000 £000 % Budget Details Variance Analysis Variance 31 March 2023 Facilities Management 398 326 (72) -18% Service Description Main Issues / Reason for Variance Leisure Management 3,642 3,994 353 10% Service Description Main Issues / Reason for Variance Citizen Services 1,357 1,457 99 7% Service Description Main Issues / Reason for Variance Events 89 151 62 70% Service Description Main Issues / Reason for Variance Primary Schools 32,631 31,610 (1,021) -3% Service Description Main Issues / Reason for Variance Secondary Schools 32,426 31,225 (1,201) -4% Service Description Main Issues / Reason for Variance Specialist Educational Provision 17,504 18,107 603 3% Service Description Main Issues / Reason for Variance This service area includes all Primary Schools. The principal reasons for the favourable variance were additional income from sale of meals (following delays to the introduction of free school meals across all primary classses) and an underspend in teacher costs mainly due reduced expenditure following industrial action The variance is mainly due to the cancellation of Highland Games and Pipe Band Championship, which leaves November fireworks as the only event This budget provides funding for a number of annual events This service area covers all ASN Services. The principlal reason for the adverse variance was greater residential expenditure. Final agreement on the allocation of residential placements expenditure was not reached until December 2022. Although the percentage allocation to the Council has been reduced total residential expenditure was significantly greater in part due to the Scottish Government disallowing the use of covid funds to cover expenditure. Additional fee for Pay Award from WDLT. The principal reason for the favourable variance was the underspend in employee costs . This was attributable to reduced expenditure on teacher costs following industrial action and a number of APT&C vacancies. Payment to West Dunbartonshire Leisure Trust for leisure services This service includes one stop shops and the contact centre Three call handlers were recruited on 18 month fixed-term contracts to resolve the telephone issues in the Housing Repairs Contact Centre, the funding for this is taken from the Scottish Government COVID-19 general funding. Education , Learning and Attainment Vacancies not filled in order to fund pending restructure Management and Team Leaders for Facilities Services such as Cleaning, Catering and Facilities Assistants This service area includes all Secondary Schools.
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2022/23 ANALYSIS FOR VARIANCES OVER £50,000 YEAR END DATE Total Budget Actual Spend RAG Status £000 £000 £000 % Budget Details Variance Analysis Variance 31 March 2023 Early Education 8,897 8,842 (55) -1% Service Description Main Issues / Reason for Variance PPP 15,407 15,477 70 0% Service Description Main Issues / Reason for Variance Central Admin 1,053 973 (81) -8% Service Description Main Issues / Reason for Variance Workforce CPD 359 249 (110) -31% Service Description Main Issues / Reason for Variance Performance & Improvement 474 364 (110) -23% Service Description Main Issues / Reason for Variance Education Development 2,050 1,659 (391) -19% Service Description Main Issues / Reason for Variance Roads Services 3,055 3,440 385 13% Service Description Main Issues / Reason for Variance Roads and Neighbourhood This service includes the first full year of Whole Family Wellbeing Funding which had an unspent balance of £329k which has been carried forward. The remainder of the favourable variance was attributable to lower than budgeted expenditure with third parties. This services area includes all Early Years establishments within West Dunbartonshire. Payments to other bodies (inc GroupCall) were less than budgeted This service covers the monitoring of policies and improvement on curriculum within Education. There was an underspend against employee costs due to vacancies This service covers teacher training and professional development The principal reason for the favourable variance was the receipt at the year end of income from West Partnership covering secondment costs incurred by WDC. In addition, there was a favourable variance against employee costs due to a vacancy. This service includes spend in areas such as technician service, language programmes and senior phase programme. This service area covers Education Directorate There was an underspend on "supplies & services" as recovery funding was utilised rather than core budgets This service relates to Roads operations, design, structures, street lighting, road safety and school crossing patrols This service area includes Vale of Leven, Clydebank High and St Peter the Apostle High Schools and St Eunan's Primary School. The costs charged to this service are Property costs and the Unitary charge. There is an overspend because of increased contract cleaning costs and a greater DBFM charge for OLSP Employee costs were higher because of average pay increases above the headline 5% and higher overtime within Roads Operations. Plant hire and material costs increased during the year to a level not foreseen when the budget .
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2022/23 ANALYSIS FOR VARIANCES OVER £50,000 YEAR END DATE Total Budget Actual Spend RAG Status £000 £000 £000 % Budget Details Variance Analysis Variance 31 March 2023 Transport, Fleet & Maintenance Services (518) (191) 326 -63% Service Description Main Issues / Reason for Variance Outdoor Services 192 271 79 41% Service Description Main Issues / Reason for Variance Crematorium (1,026) (847) 179 -17% Service Description Main Issues / Reason for Variance Waste Services 8,165 9,750 1,586 19% Service Description Main Issues / Reason for Variance Working 4 U 3,432 3,126 (306) -9% Service Description Main Issues / Reason for Variance This is the provision of Working 4u service This service provides crematorium services within the Council area Employee costs were higher as projected savings from waste route optimisation ,which depend on operating from a single depot, are not yet achievable and the impact of the higher pay award . Following a dispute with the principal waste removal contractor the agreed increased tonnage cost has resulted in unbudgeted additional expenditure of almost £1m. Transport recharges, including fuel, were also greater than budgeted . These adverse variances were only partly offset by increased income . The cost of materials/parts for repairs and sub-contractor work was greater than anticipated when the budget was set because of inflationary pressures. VTU income was adverse due continuing restrictions on what MOTs are undertaken.Initial income targets were too high. This service covers the outdoor sporting facilities provided by WDC and public conveniences Employee costs are favourable (£53k) because of a number of vacancies. This favourable variance has offset the adverse variance against electricity/gas (£24k). Transport services across WDC Gas costs increased during the year to a level not anticipated when the budget was set while R&M expenditure was over-budget following late essential repair work to the lining of the crematoria. Income was less than predicted. This variance is due to costs being allocated to available external funding rather than Council budgets wherever possible . Maximising grant in this way has resulted in underspends against Council budgets for employee costs and payments to other bodies Waste Collection and Refuse disposal services Housing and Employability
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2022/23 ANALYSIS FOR VARIANCES OVER £50,000 YEAR END DATE Total Budget Actual Spend RAG Status £000 £000 £000 % Budget Details Variance Analysis Variance 31 March 2023 Homeless Persons 473 826 353 75% Service Description Main Issues / Reason for Variance Anti Social Behaviour 472 321 (151) -32% Service Description Main Issues / Reason for Variance Housing Maintenance Trading A/c (933) (454) 479 -51% Service Description Main Issues / Reason for Variance Corporate Assets and Capital Investment Programme (2,276) (1,824) 451 -20% Service Description Main Issues / Reason for Variance This service provides asset and estate management This service seeks to prevent homelessness occurring across the authority and improves access to support services The main issues are as follows :- overtime and agency costs incurred to cover for absent employees/vacancies . The property costs overspend of £408K is mainly due to higher than budgeted increase in gas and electricity cost ; similarly price of furniture and white goods have significantly increased causing an adverse variance and also increased rental costs of having additional homeless accommodation to meet expected needs. There has also been difficulties in having homeless units turned around and ready when required which has resulted in £147K spend on bed and breakfast. £398K of the overspend is offset by anticipated additional DWP income based on current occupancy levels together with additional staff recharges to HRA based on current assessment of work. This service delivers maintenance and investment services to the council's housing stock. Supply, Distribution and Property The favourable variance is due to the increased recharge of ASB posts to HRA following workload analysis. This is the provision of the anti social behaviour service within the Council area Payroll costs exceeded budget primarily due to higher overtime costs as resource was committed to addressing the exceptionally high number of void properties needing repaired and to addressing the COVID related repairs backlog. Supplies and service costs exceeded budget due to higher subcontracting costs. The subcontracting resource is needed to maintain service levels during this period of very high demand across responsive repair and void repairs. The additional employee and contracting costs are offset by increased recharges to the HRA revenue and capital budgets. The adverse variance of £54K on the account primarily relates to the unfunded element of the 22/23 Favourable staffing variance due to vacancies is offset against the matching income variance. Property costs high due to rates and utilities for Artizan centre not included in the budget. Also high utilites due to price rises. Saving for Modernisation and Development will not be met so projection has been lowered.
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2022/23 ANALYSIS FOR VARIANCES OVER £50,000 YEAR END DATE Total Budget Actual Spend RAG Status £000 £000 £000 % Budget Details Variance Analysis Variance 31 March 2023 Corporate Asset Maintenance (203) (53) 150 -74% Service Description Main Issues / Reason for Variance Sundry Services 4,409 7,863 3,454 78% Service Description Main Issues / Reason for Variance Chief Executive and Chief Officers 1,248 1,198 (50) -4% Service Description Main Issues / Reason for Variance Loan Charges 9,434 9,944 510 5% Service Description Main Issues / Reason for Variance This budget includes spend relating to the Senior Management Team of the Council There are two variances occuring in this service. Employee costs are showing a small favourable variance due to two short-term Chief Officer vacancies. In addition there is a large favourable variance due to income from an unbudgeted staff recharge for the first half of the year which has now ended. The Corporate Asset Maintenance Service undertook a much smaller sub-contractor programme than originally estimated. The adverse variance was due to a lower profit being generated on these sub- contracted works. This service manages and undertakes repairs and maintenance to public buildings. Miscellaneous This service area budgets for non departmental specific costs such as pensions costs, external grants and elderly welfare payments, external audit fees and insurance costs. The service heading also holds a number of general savings options which have still to be fully allocated. The main reason for this variance relates to spend against the voluntary redundancy/severance provision of £3.400m. The adverse variance is linked with forecast on the cost of short term borrowing with increased interest rates. Other This budget covers the servicing of the Council's external borrowing requirements
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2022/23 ANALYSIS FOR VARIANCES OVER £50,000 YEAR END DATE Total Budget Actual Spend RAG Status £000 £000 £000 % Budget Details Variance Analysis Variance 31 March 2023 Capital Receipts used to fund Loan Charges (2,800) 0 2,800 -100% Service Description Main Issues / Reason for Variance Requisition (SPT) 1,632 1,405 (227) -14% Service Description Main Issues / Reason for Variance Requisition (HSCP) 81,759 83,178 1,419 2% Service Description Main Issues / Reason for Variance Vacancy Freeze 1,257 0 (1,257) -100% Service Description Main Issues / Reason for Variance Council Tax (38,126) (39,063) (937) 2% Service Description Main Issues / Reason for Variance This budget represents the removal of budgeted vacancies from service departments. The favourable variance reflects the non filling of vacancies due to the implementation of recruitment restrictions. The Council budgets to use capital receipts to fund the repayment of the principle on loan charges and any premiums incurred when restrucuring loans. This adverse variance has occurred due to various legal and operational delays in the completion of the properties identified for sale in 2023/24. Contribution towards Health & Social Care Partnership This adverse variance represents the revised allocation of Residential Care Costs between HSCP and the Council as agreed at Council 26 October 2022. Contribution towards Strathclyde Partnership for Transport The 22/23 Concessionary Travel Costs having been paid out in 21/22 were not accrued, resulting in an underspend in the current financial year. This details amounts of income anticipated to be collected from residents in the form of Council tax The Scottish Government provided the Council with an additional £5m of one off funding to facilitate making the cost of living awards comprising of a £150 contribution towards the council tax. This subsequently improved the rate of collection which in turn resulted in the bad debt provision being less than originally anticipated.